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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi PRESTASI Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking
Metta Kusumaningtyas
STIE BANK BPD JATENG
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Metta Kusumaningtyas; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.1.66-82

Abstract

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.
Determinan Nilai Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Devy Ai Nurhasanah; Metta Kusumaningtyas
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.203

Abstract

This study aims to examine the effect of profitability, leverage, company size, and dividend policy on firm value. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used in this study are secondary data obtained from annual financial statements. The research method was carried out using multiple linear regression and sample selection using a purposive sampling method. Samples obtained as many as 114 companies in the period 2013-2017. The results showed that profitability and dividend policy had a positive effect on firm value. Likewise, leverage has a negative effect on firm value. Sometimes the size of the company does not affect the value of the company
Co-Authors Adi, Yohana Epifani Kartika Arif Irfandani Dessy Noor Farida Dessy Noor Farida Devy Ai Nurhasanah Febty Nurhikmah Indra Setyawan Muhammad Yusuf Muliawan Hamdani, Muliawan Nurhasanah, Devy Ai Nurhikmah, Febty Nurhikmah, Febty Winarsih Winarsih Winarsih Winarsih Yohana Kus Suparwati